Journalize the adjusting entries on December 31. The T-accounts, along with their unadjusted balances have been opened for you Post the adjusting entries to the T-accounts. Prepare the adjusted trial balance. How will Anniston Air Purification System use the adjusted trial balance? Journalize the adjusting entries on December 31. (Record debits first, then credits Select the explanation on the last line of the journal entry table.) On December 15 Anniston contracted to perform services for a client receiving S3.100 in advance Anniston recorded this receipt of cash as Unearned Revenue. As of December 31. Anniston has completed S1.400 of the services Adjustment data at December 31 follow: On December 15. Anniston contracted to perform services for a client receiving $3, 100 in advance. Anniston recorded this receipt of cash as Unearned Revenue. As of December 31. Anniston has completed $1, 400 of the services. Anniston prepaid two months of rent on December 1. Anniston used $650 of office supplies. Depreciation for the equipment is $650. Anniston received a bill for December's online advertising. $600. Anniston will not pay the bill until January. (Use Accounts Payable.) Anniston pays its employees on Monday for the previous week's wages. Its employees earn $6, 500 for a five-day work week. December 31 falls on Wednesday this year. On October 1. Anniston agreed to provide a four-month air system check (beginning October 1) for a customer for $3, 600. Anniston has completed the system check every month but payment has not yet been received and no entries have been made